Regulations Governing Securities Investment Trust Enterprises Article 2
A securities investment trust enterprise (SITE) shall establish an internal control system pursuant to Article 93 of the Trust and Consulting Act.A SITE's business operations shall be governed by law and regulation, the enterprise's articles of incorporation, and the internal control system referred to in the preceding paragraph.The internal control system referred to in paragraph 1 shall be submitted for approval by the SITE's board of directors prior to its adoption or any subsequent amendment, and shall be retained on file for reference. When the Financial Supervisory Commission ("the FSC") gives notice requiring amendment of the internal control system, such amendment shall be made within the period of time prescribed.
中文原文 證券投資信託事業管理規則（931030訂定）第2條
證券投資信託事業應依本法第九十三條規定，建立內部控制制度。
證券投資信託事業業務之經營，應依法令、章程及前項內部控制制度為之。
第一項內部控制制度之訂定或變更，應報經董事會同意，並留存備查；經金融監督管理委員會（以下簡稱本會）通知變更者，應於限期內變更。
證券投資信託事業業務之經營，應依法令、章程及前項內部控制制度為之。
第一項內部控制制度之訂定或變更，應報經董事會同意，並留存備查；經金融監督管理委員會（以下簡稱本會）通知變更者，應於限期內變更。